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The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives
For the full contribution, follow this link: As one knows, the Brussels Region has through its famous Decree of 23 July 1992 (as modified by the same of 13 April...
VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *
After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services , the ECJ has now investigated the VAT treatment...
Real estate development based on a long leasehold and marketing costs: what about the VAT?
When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a...